Rule 23 of CGST Rules 2017: Revocation of Cancellation of Registration

Rule 23 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Revocation of Cancellation of Registration

Provisions under Rule 23 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Revocation of Cancellation of Registration”, as per Notification dt. 19 June 2017 issued by the CBEC/ Central Govt., are as under:

CGST Rule 23: Revocation of Cancellation of Registration (Chapter-III: Registration Rules)

(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

(2) (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.

(3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.

(4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within a period of thirty days from the date of the receipt of such information or clarification from the applicant.

Related Posts:

Forms under CGST Rules 2017 for Registration

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

CBEC Notifies Proper Officer for Registration/ Composition under CGST Act/ Rules 2017

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